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A BILL TO BE ENTITLED
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AN ACT
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relating to an exclusion for mixed beverage gross receipts tax and |
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mixed beverage sales tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 183.021, Tax Code is amended to read as |
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follows: |
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(a) A tax at the rate of 6.7 percent is imposed on the gross |
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receipts of a permittee received from the sale, preparation, or |
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service of mixed beverages or from the sale, preparation, or |
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service of ice or nonalcoholic beverages that are sold, prepared, |
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or served for the purpose of being mixed with an alcoholic beverage |
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and consumed on the premises of the permittee. |
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(b) The gross receipts of a permittee received from the |
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sale, preparation, or service of mixed beverages that the permittee |
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is only authorized to sell by being the holder of a winery permit or |
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a brewer’s license are not taxable under this subchapter. |
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SECTION 2. Section 183.041, Tax Code is amended to add |
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subsection (c) to read as follows: |
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(c) The sale, preparation, or service of a mixed beverage by |
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a permittee that the permittee is only authorized to sell, prepare, |
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or serve by being the holder of a winery permit or a brewer’s |
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license is not taxable under this subchapter. |
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Section 3. Sections 183.021 and 183.041, Tax Code, as |
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amended by this Act, do not affect tax liability accruing before the |
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effective date of this Act. That liability continues in effect as if |
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this Act had not been enacted, and the former law is continued in |
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effect for the collection of taxes due and for civil and criminal |
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enforcement of the liability for those taxes. |
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SECTION 4. This Act takes effect October 1, 2025. |